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Incentivising angels = a comparative framework of tax incentives for start-up investors /

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	Incentivising angels/ by Stephen Barkoczy, Tamara Wilkinson.
其他題名:	a comparative framework of tax incentives for start-up investors /
作者:	Barkoczy, Stephen.
其他作者:	Wilkinson, Tamara.
出版者:	Singapore :Springer Singapore : : 2019.,
面頁冊數:	xi, 120 p. :ill., digital ; : 24 cm.;
Contained By:	Springer eBooks
標題:	New business enterprises - Finance. -
電子資源:	https://doi.org/10.1007/978-981-13-6632-1
ISBN:	9789811366321

Incentivising angels = a comparative framework of tax incentives for start-up investors /
Barkoczy, Stephen.

Incentivising angelsa comparative framework of tax incentives for start-up investors /[electronic resource] :by Stephen Barkoczy, Tamara Wilkinson. - Singapore :Springer Singapore :2019. - xi, 120 p. :ill., digital ;24 cm. - SpringerBriefs in law,2192-855X. - SpringerBriefs in law..

Chapter 1. Introduction -- Chapter 2. Start-ups and venture capital investment -- Chapter 3. Tax incentives to encourage formal venture capital investment -- Chapter 4. ESI program -- Chapter 5. United Kingdom Seed Enterprise Investment Scheme -- Chapter 6. Suggestions for reform -- Chapter 7. Conclusion.

This book examines tax incentives for investors in start-up companies through a critical analysis of Australia's early-stage investors (ESI) program, and a comparison of that program with the United Kingdom's Seed Enterprise Investment Scheme (SEIS) upon which it is loosely modelled. It discusses the importance of innovation and the special role that venture capital plays in supporting start-ups, and explains the policy rationale for introducing the ESI program as well as dissecting its technical requirements in detail. Special attention is devoted to the program's 'early stage' and 'innovation' requirements, which are crucial for determining whether a start-up qualifies for the tax incentives. The book is the first in-depth scholarly legal analysis of the ESI program and the first occasion it has been compared and contrasted with a foreign program. The comparative discussion of the ESI program with the SEIS program enables the authors to make suggestions for reforms to the ESI program so that it can better achieve its policy objectives. The fact that the book includes reform suggestions makes it particularly interesting for policy makers. It is also of broad relevance to legal and finance scholars and students as well as entrepreneurs, angels, venture capitalists and their advisors.

ISBN: 9789811366321

Standard No.: 10.1007/978-981-13-6632-1doiSubjects--Topical Terms:

783447
New business enterprises
--Finance.

LC Class. No.: HD62.5 / .B375 2019

Dewey Class. No.: 658.11

Incentivising angels = a comparative framework of tax incentives for start-up investors /
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